Betekenis van:
hirer

Voorbeeldzinnen

1. User (Hirer) of rolling stock.
2. This simplification measure removed the need for the hirer or the lessee to keep records of private mileage travelled in business cars and to account for tax on the actual private mileage of each car.
3. The derogation removes the need for the hirer/lessee to keep records of private mileage travelled in business cars and to account for tax on the actual private mileage of each car.
4. The derogation removes the need for the hirer/lessee to keep records of private mileage travelled in business cars and to account for tax on the actual private mileage of each car. It is therefore a simplification measure but also limits the scope for abuse through incorrect record keeping.
5. The extant derogation allows the United Kingdom to restrict to 50 % the right of the hirer or lessee to deduct input tax on charges for the hire or lease of a business passenger car where the car is also used for private purposes.
6. By Decisions 95/252/EC [2] and subsequently 98/198/EC [3], the Council authorised the United Kingdom to restrict to 50 % the right of the hirer or lessee to deduct input VAT on charges for the hire or lease of a passenger car where the car is not used entirely for business purposes.
7. By way of derogation from Articles 168 and 169 of Directive 2006/112/EC, the United Kingdom is hereby authorised to restrict to 50 % the right of the hirer or lessee of a car to deduct the VAT on the cost of the hiring or leasing of that car where it is not used entirely for business purposes.
8. The extant derogation allows the United Kingdom to restrict to 50 % the right of the hirer or lessee to deduct input tax on charges for the hire or lease of a business passenger car where the car is also used for private purposes. It also allows the United Kingdom not to treat as supplies of services for consideration the private use of a car hired or leased by a taxable person for business purposes.